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      Matallana Chilito, Edwin Steven; Ardila Segura, David Leonardo
      The Sarbanes-Oxley Act, signed in the U.S and which is currently in force in this country, is of vital importance for companies which are governed under it, for their credibility and functioning with other entities as well ...
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      Bautista, Jairo
      Editorial
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      Parra Acosta, José Fabián; González Gómez, Diego Mauricio; Dulbecco, Sara
      This paper presents an analysis from the health economics, particularly the future cost of health in France, taking as central theme what is stated by French researcher Gérard Cornilleau in his article Quel sera le coût ...
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      Rico Bonilla, Carlos Orlando
      This document describes some approaches from recent literature to insider training and corporate governance mechanisms to prevent and decrease it inside the organizational culture. The article reviews the most recent ...
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      Duque Gutiérrez, Gustavo Enrique
      This work seeks to analyze the performance and requirements of the method of hedge accounting under the regulatory framework of the International Financial Reporting Standards [IFRS] to SMEs, for which several important ...
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      Ruíz Urquijo, Juan Carlos
      This paper makes a reflection on the relationship between organizational culture, environmental and building networks, since a theoretical framework from organizational, geographical and sociological theories, which seeks ...
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      Cardona Hernández, Juan David; Hinestroza Rojas, Yuliana
      In order to expand the framework for understanding the role played by accounting in organizations, an analysis from the conceptual elements of the French theorist Pierre Bourdieu, analyzing the situation of an organization ...
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      Hoyos Calderón, Mayra Alejandra; Rocha Rodríguez, Maritza Viviana; Duque Cruz, Oscar Yamith; Rodríguez Garay, Jeniffer Paola; Gómez Ramírez, Sonia Milena; Leiva Soto, Paola Andrea
      This article was developed from the interest to know the aspects that identify the seedbeds of the faculties of public accounting in the country, regarding its members, research lines, productivity, financing and training. ...
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      Castañeda Novoa, Yaquelin; Gómez Elizalde, Jenny Carolina
      The purpose of this paper is to present the concept of organic certification and contextualize the process to obtain it in Colombia, in order to indicate the characteristics that allow its accounting recognition as an ...
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      Gómez Zapata, Yuliana
      This paper has as main concern the conceptual discussion regarding the teachability in accounting from a critical review, i.e., the need to understand the particular forms on which accounting is taught, so that it contributes ...
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      Castro Jiménez, Daniel
      This document presents an analysis on the supra-institutions that rule the big economical and social processes of today’s world. The author examines social and, particularly, economical categories, pointing how the ...
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      Acosta Sahamuel, Martha Giovanna
      Teaching, as a profession, takes into account intention and actions, as well as the reconfiguration of the parts involved: teacher and students. It helps building realities in environments defined by the culture, the ...
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      Marín Bermúdez, Yanetsy; González Ochoa, Yumaisi
      Ever since the middle of the Spanish colonial period, the sugar industry in Cuba represented one of the main income sources for the country. The Sugar Historical Patrimony Archive in the province of Villa Clara files lots ...
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      Díaz Montaño, Evelyn Ivonne
      Editorial
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      De la Vega Meneses, José Gerardo
      This research applies the net present value philosophy to build a useful indicator for the evaluation of a country’s economic performance, adding value in any decision-making in international business matters. This indicator ...
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      Valero Zapata, Gloria; Díaz Jiménez, Michael Andrés; Bautista, Jairo Alonso
      For a decade now, the trend towards reflections, research and analysis on the educational field of accounting has increased in the academic literature in Colombia. The 26th edition of the journal Revista Activos publishes ...
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      Hernández Hincapié, María Alexandra; Peña Espitia, Eliana Gineth
      This research undertook study of business mergers and combinations by analyzing a real situation. In the first part of the paper, the theoretical foundations that provide the context of mergers in the Colombian and ...
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      Patiño Jacinto, Ruth Alejandra; Parra Jiménez, Orlando Darío
      This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the ...
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      Arrarte Mera, Raúl
      This research has the general objective to review the implementation of the new nine basic generally accepted accounting principles. The inquiry is analytical-explanatory documentary, and books, international accounting ...
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      Bautista, Jairo
      Editorial